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This document contains guidelines issued pursuant to Article 16 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (‘ the EBA Regulation’ ). In accordance with Article 16(3) of the EBA Regulation, competent authorities and financial institutions must make every effort to comply with the guidelines.

Guidelines set out the EBA’s view of appropriate supervisory practices within the European System of Financial Supervision or of how Union law should be applied in a particular area. The EBA therefore expects all competent authorities and financial institutions to whom guidelines are addressed to comply with guidelines. Competent authorities to whom guidelines apply should comply by incorporating them into their supervisory practices as appropriate (e.g. by amending their legal framework or their supervisory processes), including where guidelines are directed primarily at institutions.

According to Article 16(3) of the EBA Regulation, competent authorities must notify the EBA as to whether they comply or intend to comply with these guidelines, or otherwise with reasons for non-compliance, by 16.09.2014. In the absence of any notification by this deadline, competent authorities will be considered by the EBA to be non-compliant. Notifications should be sent by submitting the form provided at Section 5 to compliance@eba.europa.eu with the reference ‘EBA/GL/2014/08’. Notifications should be submitted by persons with appropriate authority to report compliance on behalf of their competent authorities.

Notifications will be published on the EBA website, in line with Article 16(3).

Title I - Subject matter, scope and definitions

Title II - Requirements regarding the format and frequency of the remuneration benchmarking exercise

Title III- Transitional provisions and implementation

Annex 1 – Information on remuneration for all staff

Name of the institution/group:

Performance year for which the remuneration is awarded (year N):

Members

Number of identified staff in # # # # # # FTE¹⁰ Number of identified staff in senior management # # # # # #

positions¹¹

Total fixed remuneration (in EUR)¹²

Of which: fixed in cash

Of which: fixed in shares and share-linked instruments

Of which: fixed in other types instruments Total variable remuneration (in EUR)¹³

Of which: variable in cash

Of which: variable in shares and share-linked instruments Of which: variable in other types Additional information regarding the amount of total variable remuneration

Article 450 h(iii)CRR

• – total amount of outstanding deferred variable remuneration awarded in previous periods and not in year N (in EUR)¹⁷

Total amount of explicit ex post performance adjustment¹⁸ applied in year N for previously awarded remuneration (in EUR)

Number of beneficiaries of guaranteed variable remuneration (new sign-on payments)¹⁹ Total amount of guaranteed variable remuneration (new sign-on payments) (in EUR)

Number of

severance payments

Total amount of severance payments paid in year N (in EUR)

Article 450 h(v) – Highest severance payment to a single person (in EUR)

Number of beneficiaries of contributions to

pension benefits in year N

Total amount of contributions to discretionary pension benefits (in EUR) in year N²⁰ Total amount of variable remuneration awarded for multi-year periods under programmes which are not revolved annually (in EUR)

¹ Members of the management body in its supervisory function; this includes non-executive directors of any board in the scope of consolidation, according to Article 3(1)(8) of Directive 2013/36/EU. Members should be assigned to this category taking into account point 5.7 of these guidelines. Attendance fees should be reported as remuneration. 2 Members of the management body in its management function according to Article 3(1)(7) of Directive 2013/36/EU who have executive functions within the management body; this includes all executive directors of any board in the scope of consolidation. 3 Including corporate finance advice services, private equity, capital markets, trading and sales. 4 Including total lending activity (to individuals and enterprises). 5 Including portfolio management, managing of UCITS and other forms of asset management. 6 All functions that have responsibilities for the whole institution at the consolidated level and for subsidiaries with such functions at the solo level, e.g. Human Resources, IT. 7 Staff active in the independent risk management, compliance and internal audit functions as described in the EBA’s guidelines on internal governance. Such reporting requirements should apply to these functions at the consolidated level and for subsidiaries with such functions at the solo level. 8 Staff which cannot be mapped into one of the other business areas. 9 Number of natural persons; year-end numbers. 10 Staff whose professional activities have a material impact on the institutions risk profile according to Article 92(2) of Directive 2013/36/EU (identified staff); year-end numbers. 9

¹¹ Senior management as defined by point 9 of Article 3(1) of Directive 2013/36/EU; year-end numbers. 12 Fixed remuneration includes payments, proportionate regular (non-discretionary) pension contributions, or benefits (where they are without consideration of any performance criteria). 13 Variable remuneration includes additional payments or benefits depending on performance or, in exceptional circumstances, other contractual elements but not those which form part of routine employment packages (such as healthcare, childcare facilities or proportionate regular pension contributions). Both monetary and non-monetary benefits should be included. Amounts should be reported gross, without any reduction due to the application of the discount rate for variable remuneration for the categories of total variable remuneration, variable in cash, variable in shares and share-linked instruments, and variable in other types of instruments. 10

¹⁷ This position includes the deferred variable remuneration which was awarded in previous periods and which has not yet vested. Amounts should be reported gross, without any reduction due to the application of the discount rate for deferred variable remuneration.

¹⁸ Explicit ex post performance adjustment in accordance with Article 94(1)(n) of Directive 2013/36/EU. 19 Guaranteed variable remuneration in accordance with Article 94(1)(d) of Directive 2013/36/EU. 12

²⁰ As defined under Article 3(53) of Directive 2013/36/EU. 13

Annex 3 – Information on identified staff remunerated EUR 1 million or more per financial year